Summary

The Federal Tax Administration (ESTV) updated the exchange rate lists and free share lists for the years 2024, 2025, and 2026 on May 18, 2026. The updated exchange rate lists for direct federal tax 2025 are now available. The announcement is directed at taxpayers and professionals who require these reference data for tax returns.

Persons

  • Federal Tax Administration (ESTV; Federal Authority)

Topics

  • Direct Federal Tax
  • Stamp Duties
  • Withholding Tax
  • Exchange Rate Lists
  • Free Shares

Clarus Lead

The regular updating of exchange rate lists by the ESTV is a routine announcement for taxpayers and advisors. The provided data serves as a binding reference for the valuation of securities in tax returns and affects the correct calculation of tax obligations.

Detailed Summary

The Federal Tax Administration regularly publishes updated exchange rate lists to support correct tax assessment. These lists contain reference rates for the valuation of securities under direct federal tax. In parallel, free share lists (free shares, components of employee compensation) are provided for multiple years to ensure transparency in the tax treatment of such benefits.

The update covers the years 2024, 2025, and 2026 and enables taxpayers to file their declarations based on current market data. The contact point for inquiries is the Direct Federal Tax, Withholding Tax and Stamp Duties Division of the ESTV in Bern.

Key Statements

  • Exchange rate lists and free share lists have been updated for 2024–2026
  • Data serves as reference for tax returns on direct federal tax
  • Official publication by the Federal Tax Administration from May 18, 2026

Critical Questions

  1. Data Quality: What sources and update frequency underlie the exchange rate lists, and how is timeliness ensured?
  2. Applicability: Do the provided exchange rate lists cover all securities traded in Switzerland, or are there gaps?
  3. Legal Binding Effect: Are the published rates binding for taxpayers, or can deviating rates be claimed under certain conditions?
  4. Retroactivity: Can the updated 2024 lists trigger corrections for already submitted tax returns?
  5. Transparency: How are changes compared to previous year values communicated and justified?

Sources

Primary Source: Exchange Rate Lists (ICTax) – https://www.news.admin.ch/de/newnsb/rh8p6XqTQcA8

Publisher: Federal Tax Administration (ESTV)
Direct Federal Tax, Withholding Tax, Stamp Duties Division
Eigerstrasse 65, 3003 Bern
https://www.estv.admin.ch/de

Verification Status: ✓ May 18, 2026

This text was created with the assistance of an AI model.
Editorial Responsibility: clarus.news | Fact-Check: May 18, 2026